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    <title>Bank Can Sell Third-Party Guarantor Properties Despite Tax Department&#039;s Claim; Mortgagee&#039;s Rights Prevail Over Tax Liens.</title>
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    <description>Priority of claim after attachment orders u/s 281 - - mortgagee right of recovery vs Income tax dept right of recovery - the properties which belong to third party guarantors, which do not form part of the proceedings before the NCLT under I &amp; B Code, can always be sold by the bank and the attachment orders which are issued by the TRO after creation of mortgage cannot bind the bank</description>
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